TDS u/s. 194J not deductible on payment of Franchise Expense by liquor company

ITO Vs Alwar Malt and Agro Foods Manufactures Company Limited (ITAT Jaipur) ITAT Jaipur held that TDS u/s. 194J of the Income Tax Act doesn’t apply to payment made by liquor company towards brand under the head ‘Franchise Expenses’ since the same is not in nature of ‘royalty’ or ‘Fees for Technical Services’. Accordingly, appeal of revenue dismissed. Facts- The present appeal has been preferred by the revenue. It is mainly contested that CIT(A) has erred in deleting the addition of Rs. 59,11,080/- made u/s 201(1) along with interest u/s 201(1A) of Rs. 42,55,977/- in respect of pa...